{
  "id": "RATE_SMALL_TOBACCO_PROPRIETOR",
  "name": "Small Tobacco Proprietor Reduced Tax Rate",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Taxpayer must have gross receipts of less than $500,000 for the most recent taxable year ending before the tax period begins.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Reduces the annual occupational tax from $1,000 to $500 per premises for tobacco manufacturers and export warehouse proprietors with gross receipts under $500,000.",
  "irc_reference": "IRC §5731(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}